Implementation of Local Finance Laws in the Management of the Regional Budget for Poverty Alleviation in Tidore Kepulauan City

This study aims to analyze the implementation of local finance laws in the management of the Tidore Kepulauan City Regional Budget in efforts to alleviate poverty, as well as to identify the normative and empirical barriers that affect its effectiveness. This study employs a socio-legal approach, using data collection techniques such as literature review, interviews, observation, and documentation. Data analysis was conducted qualitatively using welfare state theory, public finance theory, and good governance theory. The results indicate that the implementation of regional financial laws in the management of the Regional Budget has proceeded in accordance with the applicable normative framework through the stages of planning, budgeting, implementation, and oversight. However, substantively, its effectiveness remains suboptimal. This is due to several factors, including limited local fiscal capacity, the dominance of personnel expenditures, weak planning based on poverty data, low community participation, and oversight that remains administratively oriented. Additionally, there is a gap between legal norms and practice, where the orientation of Regional Budget management places greater emphasis on procedural compliance rather than achieving results that directly impact poverty reduction. The implications of this study underscore that strengthening the implementation of local financial laws requires a reorientation toward performance-based budget policies, improved data-driven planning, and the reinforcement of good governance principles throughout the entire Regional Budget cycle.